Chapter XVIII - Appeals and revision
Section 113
Section 113: Orders of Appellate Tribunal
After hearing an appeal, the Tribunal may finally decide it or send it to an earlier authority for fresh decision.
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Need advice on Section 113?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision after taking additional evidence, if necessary.
(2) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.
(3) The Appellate Tribunal may amend any order passed by it under sub-section (1) so as to rectify any error apparent on the face of the record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the Commissioner of State tax or the Commissioner of the Union territory tax or the other party to the appeal within a period of three months from the date of the order: Provided that no amendment which has the effect of enhancing an assessment or reducing a refund or input tax credit or otherwise increasing the liability of the other party, shall be made under this sub-section, unless the party has been given an opportunity of being heard.
(4) The Appellate Tribunal shall, as far as possible, hear and decide every appeal within a period of one year from the date on which it is filed.
(5) The Appellate Tribunal shall send a copy of every order passed under this section to the Appellate Authority or the Revisional Authority, or the original adjudicating authority, as the case may be, the appellant and the jurisdictional Commissioner or the Commissioner of State tax or the Union territory tax.
(6) Save as provided in section 117 or section 118, orders passed by the Appellate Tribunal on an appeal shall be final and binding on the parties.
Key takeaways
Available outcomes
The Tribunal may confirm, modify or annul the decision, or refer the case back with directions and, if needed, additional evidence.
Rectification
An apparent-record error can be corrected within the three-month statutory window; adverse correction requires a hearing.
Disposal objective
The Act aims for decision within one year where possible and limits hearing adjournments to three per party.
Available outcomes
The Tribunal may confirm, modify or annul the decision, or refer the case back with directions and, if needed, additional evidence.
Rectification
An apparent-record error can be corrected within the three-month statutory window; adverse correction requires a hearing.
Disposal objective
The Act aims for decision within one year where possible and limits hearing adjournments to three per party.
Practical checklist
Do
- Read the operative directions and any remand scope.
- Identify an apparent error promptly if rectification is needed.
- Track service of the final order for any further appeal.
Frequently asked questions
Can the Tribunal remand a case?
Yes. Section 113(1) expressly allows referral back for fresh adjudication or decision.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026